CLA-2-49:OT:RR:NC:4:434
Ms. Tasha Adams
Leap Year Publishing LLC
16 High Street
North Andover, MA 01845
RE: The tariff classification of a Coloring Book and Crayons from China
Dear Ms. Adams:
In your letter, dated November 13, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be retained.
Item 11280, the Activities To-Go Coloring Pack, consists of a coloring book and eight jumbo-sized crayons packaged together for retail sale. The bound book contains 72 paper pages of line art drawings to be colored in.
Because the coloring pack (a) consists of at least two different articles which are, prima facie, classifiable in different headings; (b) consists of products or articles put together to meet a particular need or carry out a specific activity (creating a finished picture); and (c) are put up in a manner suitable for sale directly to users without repacking, the kit will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the coloring book confers the essential character. The book is more substantial than the crayons and represents the focal point of the set.
The applicable subheading for the Activities To-Go Coloring Pack will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division